UK tax advice for people and businesses with UAE links

Only if you cease to be UK tax resident under the Statutory Residence Test and then keep within the limits that preserve non-residence. Moving does not end UK tax by itself. A UK home, too many UK days or strong ties can keep you resident. Even once non-resident, UK-source income such as UK rent, and gains on UK property, stay taxable here. A UAE visa or tax residency certificate is not decisive for UK purposes.

No. A certificate from the UAE helps you with treaty claims and local evidence, but UK residence is decided under UK law, using the Statutory Residence Test. HMRC looks at your days in the UK, your work, your homes and your family ties. A certificate can support your wider evidence file, particularly for the treaty tie-breaker, but it will not override a UK resident result.

It is a treaty signed on 12 April 2016 and in force from 25 December 2016, which allocates taxing rights between the UK and UAE on income and gains, gives tie-breaker rules where both countries treat you as resident, and provides relief from double taxation. It has been modified by the Multilateral Instrument. It does not remove UK tax on UK property, and it does not cover inheritance tax.

If both the UK and UAE treat you as resident, the treaty applies ordered tests, typically looking at where you have a permanent home available, then your centre of vital interests, then your habitual abode and nationality, before leaving it to the authorities to agree. The exact wording is in the convention. It is a backstop, not a planning tool, so we aim to settle your UK residence position first.

Yes, if the company is managed and controlled from the UK, it may be UK tax resident and pay UK corporation tax on its worldwide profits. If you are UK resident, controlled foreign company rules can also tax certain profits in a foreign company you own, and dividends and loans to you have their own consequences. The place of management and your own residence both matter.

It depends on what the business does and where it is managed. A UK company is UK tax resident by incorporation, and directors based abroad do not change that. Directing a company from abroad can also create a permanent establishment issue, or affect where profits arise. If you are non-resident, UK trading profits and UK-source income remain taxable in the UK. We review the structure and the treaty position.

UK customers alone rarely create a UK tax charge for an overseas company, but UK staff, an office, or people habitually concluding contracts here can create a permanent establishment, and with it UK corporation tax on the attributable profits. VAT and employment tax registration can also arise. We map the activity and the contracts, then apply the treaty's permanent establishment article.

If you are non-UK resident, UK dividends are generally not taxed in the UK in the hands of the individual, as the UK does not normally withhold tax on dividends. If you are temporarily non-resident and return within five years, close company dividends can be brought back into UK tax. The UAE side is for your local adviser. We look at both before any distribution is declared.

UK rental profits are taxable in the UK, and non-UK resident landlords can have tax withheld by letting agents or tenants under the Non-Resident Landlord Scheme unless HMRC approves gross payment. Gains on UK property are taxable, and disposals must be reported to HMRC within 60 days. Companies pay corporation tax on UK property income. See Non-UK Resident Landlords for the detail.

No. HMRC's list of inheritance tax conventions does not include the UAE. If you are a long-term UK resident, or within the tail after leaving, worldwide assets can be within UK inheritance tax, with no treaty to allocate taxing rights. Unilateral relief may give credit for foreign tax on foreign assets. UAE succession and wills are matters for local lawyers, and we work alongside them.

If you were UK resident for at least 10 of the previous 20 tax years, your worldwide assets stay within UK inheritance tax for a tail of three to ten years after you leave, depending on your years of residence. UK property is always within scope. A UAE move can reduce other taxes sooner than it reduces inheritance tax exposure, so plan the estate separately.

You can, but timing matters. If you leave first and sell shares afterwards, the temporary non-residence rules can tax the gain in the UK if you return within five years. If you sell before you leave, UK capital gains tax applies at the rates for that year. A sale and a move should be planned together, with exit planning and residence evidence in the same file.

Check how many days you will spend in the UK, whether you keep a UK home, where your family will live, and how your employment contract is structured. A UK-resident employee is taxed here on worldwide earnings, while a non-resident is taxed on UK duties only. Pension contributions, share awards and bonuses on departure also need care. We review the offer and the timeline together.

Often yes. Non-residents with UK rent, UK self-employed profits, gains on UK property, or income not fully taxed at source need to file Self Assessment. The year you leave normally needs a return to claim split year treatment and report your status. If you have no UK income at all, you may be able to stop filing after telling HMRC, but only once the position is clear.

We advise on UK tax and how it interacts with the UAE. We do not give advice on UAE law, and UAE tax rules, including corporate tax on many businesses, are for qualified UAE advisers to confirm. We work alongside your local lawyers, accountants and corporate service providers, and can coordinate with them so the UK and UAE sides of your plan are consistent.

Yes. Many clients are based abroad, and we hold calls across time zones and share documents securely. Advice is led personally by Omar Aswat, a Chartered Tax Adviser, and we reply the same working day. We act on the UK side, including returns, treaty claims and HMRC correspondence, and we keep your UAE advisers informed so there is one joined-up picture.